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V1319-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Professional civil societies are not subject to Corporate Tax

A query was raised regarding whether a professional civil society specialising in dentistry should be subject to Corporate Tax since 2016. The DGT ruled that it should not, as professional activities are excluded from the commercial sphere.

In 6 key points

Lifecycle

2016-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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